Public Notice Issued by the State Taxation Administration Regarding Simplifying Filing of Taxes and Fees (State Taxation Administration Public Notice [2021] No. 9)

12 April 2021

The State Taxation Administration (“STA”) issued the “Public Notice Issued by the STA Regarding Simplifying Filing of Taxes and Fees” (“the Public Notice”) on 12 April 2021. The STA announced that starting from 1 June 2021, if taxpayers need to file one or more than one of the below taxes, they can fill in the “Returns for Property and Behaviour Taxes” (Appendix 1):

• Urban Land Use Tax
• Real Estate Tax
• Vehicle and Vessel Tax
• Stamp Duty
• Arable Land Occupation Tax
• Resource Tax
• Land Value-added Tax
• Deed Tax
• Environmental Protection Tax
• Tobacco Tax

When taxpayers add tax sources or there are changes in tax sources, taxpayers are required to fill in the “Detailed Statement of Tax Sources of Property and Behaviour Taxes” (Appendix 2).